The Legal and Tax System
Taxation in Brazil is mainly regulated by the 1988 Federal Constitution, the National Tax Code of 1966, and the Federal Income Tax Code.
Taxes are payable by all private business entities resident in Brazil, including corporations, limited liability companies, partnerships and sole partnerships (SCP), and branches and agencies of corporations with head offices abroad. Taxes are levied by the federal, state and municipal governments.
Learn about legal rules, taxes and contributions, tax and financial incentives, and labor legislation at the side complements.